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Individual and social reactions against to the tax past until nowadays

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2010
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Abstract (EN)

Tax, emerging with the government agency, is vitally important for the government to maintain its existence and function. Although kept the same in its basics, tax has reached up to now with important changes. Today the concept of taxing is defined as economical valuation collected from individuals and foundations of the public without any payoff and with illegal force by the government to fulfill public needs.Why does the government collect taxes from individuals? The government collects taxes from individuals according to definite norms in order to accomplish the tasks and responsibilities the public charges it with. Doubtlessly the most important reason for taxing is the funding of public expenses. Apart from that, the government needs tax incomes to accomplish economical and social aims such as reaching economical targets and to arrange the imbalance in incomes.Tax is a means of income for the government but it is a burden for the individuals. This burden must be distributed just and balanced. The government wants to maximize its income whereas the individuals want to give their taxes in minimum. In this process when the taxing is unjust or harsh, the individuals? reaction to it is inevitable. The attitudes and behaviors of the individuals towards the tax is the topic of taxing psychology. Individuals may show their objections to tax both on their own by avoiding tax, fiscal evasion, late tax payment, migrating to tax paradises and collectively.The main topic of this research, public objections to taxes, is included in tax literature as rejection of taxes or tax rebellions. The main reason for collective objections to tax is that the government abuses its taxing authority. What is meant by this is unrepresented, unlimited and arbitrary implementation. With the emergence of modern governments, limitation of taxing authority and protection of individuals? rights and freedoms became very important. As a result of arbitrary and unlimited taxing policies and manipulation of taxing authorization by governments and kings, public rejections towards taxing called taxing rebellions reaching severe fights came out. In this research we studied taxing rebellions happening under different names in Europe, America, and Ottoman Empire from past until now, their reasons, extents and results in detail.Key Words: Tax Liability, Rights and Freedoms

Author

Ahmet Kürşat Tüfekçi

How to Cite

Ahmet Kürşat Tüfekçi (Master Thesis). Individual and social reactions against to the tax past until nowadays, 2010, Karadeniz Technical University.

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